&\multicolumn{4}{c}{E-Procurement}\\
            &\multicolumn{1}{c}{30 Days}&\multicolumn{1}{c}{60 Days}&\multicolumn{1}{c}{90 Days}&\multicolumn{1}{c}{120 Days}\\
\hline
\raisebox{-2.3mm}[0mm][0mm]{$\hat{\beta}$}&       1.235***&       1.612***&       1.669***&       1.689***\\
            &     (0.408)   &     (0.502)   &     (0.516)   &     (0.540)   \\
\it{p-value}&     [0.002]   &     [0.001]   &     [0.001]   &     [0.002]   \\
\it{h}      &       0.025   &       0.022   &       0.023   &       0.024   \\
Obs.        &      21,350   &      21,350   &      21,350   &      21,350   \\
\hline\\[-3mm]&\multicolumn{4}{c}{Paper Based}\\
            &\multicolumn{1}{c}{30 Days}&\multicolumn{1}{c}{60 Days}&\multicolumn{1}{c}{90 Days}&\multicolumn{1}{c}{120 Days}\\
\hline
\raisebox{-2.3mm}[0mm][0mm]{$\hat{\beta}$}&       0.285   &       0.271   &       0.236   &       0.271   \\
            &     (0.277)   &     (0.307)   &     (0.323)   &     (0.328)   \\
\it{p-value}&     [0.304]   &     [0.377]   &     [0.465]   &     [0.408]   \\
\it{h}      &       0.021   &       0.021   &       0.020   &       0.020   \\
Obs.        &      25,565   &      25,565   &      25,565   &      25,565   \\
